Sales Tax Instructions

Sales Tax Instructions, 2009
ceased to have effect in terms of Rule 4-A of Order 39 of the First Schedule to the Civil
Procedure Code, 1908.
4. Your attention is also invited to the following judgments for your
guidance:-
(1) Order dated 25.08.1988 passed by the Honourable High Court of Sindh
in CP No. D-1103 of 1986;
(2) Order dated 02.05.1989 passed by the Honourable High Court of Sindh
on Misc. No. 523/89 relating to CP No. 150 of 1988;
(3) Order dated 01.06.1994 passed by the Honourable High Court of Sindh
in CP No. 1560 of 1993; and
(4) Order dated 08.10.1995 passed by the Honourable Lahore High Court
Multan Bench in case No. 1980/95 relating to W.P. No. 4118/93.
5. Your attention is also invited to the judgment in case titled M/s.Siddiqui
Trust v/s Income Tax Officers, etc where the Honourable High Court
observed that :-
―Notwithstanding the fact that clause (4-B) of the Constitution provides that the
High Court shall dispose off the case on merits within six months from the date
on which an order on an application under clause (1) of Article 199 of the
Constitution has been passed, the period of six months provided for in clause (4-
A) of the above article cannot be extended even if the case would not be disposed
off within a period of six months in terms of clause (4-B).‖
6. In case where the stay order has expired due to afflux of the aforesaid
prescribed limit of 6 months, the Government lawyer may be approached and his written
advice sought for initiating recovery action. If the Government lawyer deems it
appropriate, he may also consider filing an application in the Court that the Department
intends initiating recovery action in view of clause (4-A) of Article 199 of the
Constitution. However, where such an application for recovery action is rejected and for
case where the court passes another stay order extending the earlier one beyond the initial
6 month‘s period, an I.C.A. or C.P.S.L.A., as the case may be, should be got filed
immediately.
7. Compliance of the instructions paragraphs 2, 3 and 6 above may please
be ensured in all such situations.
[Issued by the CBR., Islamabad, under the signature of Mr. Nisar Muhammad, Secretary
(Judicial), addressed to the Collector, Collectorate of Sales Tax, (West)/(East), Karachi, the
Collector, Sales Tax, Lahore,Multan/ Faisalabad/ Gujranwala/ Rawalpindi/ Peshawar, the
Additional Collector, Collectorate of Sales Tax, Hub Chowki/Hyderabad.]
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C. NO.1(33)STP/93. VOL.I DATED 18 TH MAY, 1998
SUBJECT:-
RECOVERY OF DUES FROM TEXTILE PROCESSING UNITS.